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TMI Blog2025 (1) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned proceedings suffers from the vice of being a non-speaking order. At this juncture the learned counsel for the respondent would submit that they may be granted liberty to reconsider the issue afresh. The impugned order is set aside. It is open to the respondent to proceed and complete the assessment in accordance with law, after affording the petitioner a reasonable opportunity of hearing.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... e engaged in the business of trading of goods and electrical goods were purchased for its trading activity. Thus invocation of Section 17(5) of the Act is unwarranted. c) In respect of third issue, it was submitted that there was no common input tax credit and thus reversal is not warranted in terms of Section 17(1)(2) of the GST Act. d) In respect of fourth issue, it was submitted that the taxes have already been paid along with the material value and reliance was placed on the following judgments, viz., i) Mukand Limited vs the State of Karnataka, Bangalore reported in 2018-VIL-82-KAR ii) M/s.LGW Industries Limited vs UOI 2021 (12) TMI 834- Calcutta High Court iii) M/s.Tarapore & Company, Jamshedpur vs The State of Jharkhand in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons are the links between the materials on which certain conclusions are based and the actual conclusions. They disclose how the mind is applied to the subject-matter for a decision and reveals the rational nexus between the facts considered and conclusions reached. Reasons being harbinger between the mind of the maker of the order to the controversy in question and the decision or conclusion arrived at, it excludes the chances to reach arbitrary, whimsical or capricious decision or conclusion. Reasons assure an inbuilt support to the conclusion and decision reached. 8. The requirement of giving reasons is based on sound principles. The requirement is intended to achieve the following objects and laudable purposes: (i) In the first in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Masood Ahmed Khan. 40. In Kranti Associates this Court after considering various judgments formulated certain principles in SCC para 47 of the judgment which are set out below : "(a) In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. (b) A quasi-judicial authority must record reasons in support of its conclusions. (c) Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. (d) Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. (e) Reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons' is not to be equated with a valid decision-making process. (m) It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision-making not only makes the judges and decision-makers less prone to errors but also makes them subject to broader scrutiny. (n) Since the requirement to record reasons emanates from the broad doctrine of fairness in decision-making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence, wherein the Court referred to Article 6 of the European Convention of Human Rights which requires, 'adequate and intelligent reasons must be given for judicial decisions'. (o) In all common law j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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